The chief financial officer $($CFO$)$ of Martinez Corporation requested that the accounting department prepare a preliminary balanc sheet on December $30,2025,$ so that the CFO could get an idea of how the company stood. He knows that certain debt agreemen with its creditors require the company to maintain a current ratio of at least $2$:$1.$ The preliminary balance sheet is as follows.

$\backslash$table$[[\backslash$table$[[$Martinez Corporation$],[$Balance Sheet$],[$December $30,2025]]],[,$Assets,,$],[$Current assets$],[$Cash$,,$$$28,000,],[$Accounts receivable,,$34,800,],[$Prepaid insurance,,$6,320,$$$69,120$Find working capital